Ch. 616                                       LAWS OF MARYLAND

(As enacted by Chapter ___ (H.B. 229) of the

Acts of the General Assembly of 1989)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

10-207.

(a) To the extent included in federal adjusted gross
income, the amounts under this section are subtracted from the
federal adjusted gross income of an individual to determine
Maryland adjusted gross income.

(d) (1) In this subsection, "conservation tillage
equipment":

(i) means:

1.  a planter or drill that:

[1.] A. is commonly known as a "no-till"
planter or drill; and

[2.] B. is designed to minimize the
disturbance of the soil in planting crops; OR

2.  LIQUID MANURE SOIL INJECTION EQUIPMENT
THAT IS DESIGNED TO INJECT MANURE INTO THE SOIL TO REDUCE
NUTRIENT RUNOFF; and

(ii) includes a planter or drill OR LIQUID
MANURE SOIL INJECTION EQUIPMENT that attaches to or is pulled by
equipment.

(2) The subtraction under subsection (a) of this
section includes 100% of the expenses that a taxpayer incurs to
buy and install conservation tillage equipment if:

(i) the equipment has a useful life of at least
4 years; and

(ii) the taxpayer:

1. bought the equipment:

A.  after December 31, 1985, IF THE
EQUIPMENT IS A PLANTER OR DRILL; OR

B.  AFTER DECEMBER 31, 1989, IF THE
EQUIPMENT IS LIQUID MANURE SOIL INJECTION EQUIPMENT;

- 3718 -